Tempo Company's fixed budget (based on sales of 10,000 units) for the first quarter of calendar year 2017 reveals the following Fixed Budget $2,150,000 Sales (10,000 units) Cost of goods sold Direct materials Direct labor Production supplies Plant manager salary $250,000 430,000 260,000 50 000 990,000 Gross profit Selling expenses 1,160,000 Sales commissions Packaging Advertising 80,000 150,000 100,000 330,000 Administrative expenses Administrative salaries Depreciation-of Insurance Office rent 100,000 70,000 40,000 50,000 fice equip. 260,000 $ 570,000 Income from operations Complete the following flexible budgets for sales volumes of 8,000, 10,000, and 12,000 units. (Round cost per unit to 2 decimal places.)